本研究探討行為經濟學與行為財務學之認知偏誤與決策行為的發展脈絡、心理學基 礎與在各學域上的延伸應用。傳統經濟學理論強調理性選擇是人類行為基本的判斷，但 是人類行為往往會受到各種無意識或不合邏輯的因素影響，而有無知和偏誤的行為。 Kahneman 與Tvesky(1979)結合心理學觀點，提出捷思式的認知偏誤與展望理論，是行 為經濟學的基礎。行為經濟學與行為財務學的延伸應用，在決策制訂、財務管理、行銷 管理與資訊管理學域上，已經被應用來解釋與理性經濟人不同的異常現象，並運用於商 品定價策略等行銷活動中。本研究的貢獻是，彙整出行為經濟學認知觀點在資訊管理學 域上的應用，做為資訊科技與資訊系統，如何影響決策績效並增進競爭優勢的作用機制， 提供學術界與產業界另一種剖析的觀點。

This study explores the developmental contexts and psychological basis of cognitive bias and decision behavior in behavioral economics and behavioral finance as well as their extended applications in many fields. Traditional economics theory emphasizes that rational choice is the basic judgment of human behavior. Kahneman and Tvesky(1974) integrated cognition with psychological point of view to propose heuristic cognitive biases and prospect theory to be the basis of behavioral economics. The extended applications of behavioral economics and behavioral finance have been used in decision making, financial management, marketing management and information management to explain the anomalies that are different from rational economic people and to apply to marketing activities such as commodity pricing strategies. The contribution of this study is to aggregate cognitive perspective of behavioral economics to the applications of the field of information management. The results can provide scholars and practitioners another point of view to anatomize the action mechanism how the information technology and information systems influence decision performance and promote competitive advantage.